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Ст. 263 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
263-бап. Қайта өңдеу өнімдерін балама шетелдік тауарлармен ауыстыру

1. Егер Еуразиялық экономикалық одақтың кедендік аумағынан тыс қайта өңдеу жөніндегі операция жөндеу болып табылса, сондай-ақ Еуразиялық экономикалық одақтың кедендік аумағынан тыс қайта өңдеу жөніндегі операциялар құбыржол көлігімен өткізілетін тауарларға қатысты жүзеге асырылатын болса, қайта өңдеу өнімдерін өздерінің сипаты, сапасы және техникалық сипаттамалары бойынша осындай қайта өңдеу өнімдеріне сай келетін шетелдік тауарлармен (бұдан әрі осы бапта – балама шетелдік тауарлар) кеден органының рұқсатымен ауыстыруға жол беріледі. 

Еуразиялық экономикалық одақтың кедендік аумағына бұрын әкелінген және ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылған тауарлардың құрамына кіретін бөлшектерді, тораптарды, агрегаттарды ақаулы түрде кепілдік беріліп жөндеу үшін Еуразиялық экономикалық одақтың кедендік аумағынан әкеткен жағдайда, өздерінің сипаты, сапасы және техникалық сипаттамалары бойынша қайта өңдеу өнімдеріне сай келетін шетелдік тауарлар олардың ақаусыз болу және (немесе) тозу жай-күйі ескерілместен, балама шетелдік тауарлар ретінде қаралады. 

2. Егер қайта өңдеу өнімдерін балама шетелдік тауарлармен ауыстыруға рұқсат етілетін болса, Еуразиялық экономикалық одақтың тауарлары Еуразиялық экономикалық одақтың кедендік аумағынан әкетілгенге дейін осы балама шетелдік тауарларды Еуразиялық экономикалық одақтың кедендік аумағына әкелуге жол беріледі. 

3. Қайта өңдеу өнімдерін ауыстыратын тауарлар кедендік аумақтан тыс қайта өңдеу кедендік рәсіміне сәйкес жөндеуге арналған тауарларға қатысты бірдей не біртекті болып табылатын жағдайда, тауарларды жөндеу кезінде қайта өңдеу өнімдерін ауыстыруға жол беріледі. Бұл ретте тауарлардың ауыстырылатын бөліктері жаңа болуы да, бұрын қолданылған болуы да мүмкін. 

4. Жөндеу алынған өнімге бастапқы өнімнің сипатынан елеулі түрде ерекшеленетін сипат беретін болса, тауарларды жөндеу кезінде қайта өңдеу өнімдерін ауыстыруға жол берілмейді.  

5. Шарттың (келісімшарттың) тиісті ережелері және тауарларды жөндеуді жүзеге асыратын тұлғаның кепілдік берілген міндеттемелері тауарларды жөндеу кезінде қайта өңдеу өнімдерін ауыстыруға негіз болып табылады.
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